Casa Care Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

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Casa Care Limited

Balance Sheet

As At 23 January 2026

Balance Sheet

Registered number: 05981444

		23 January 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		147,000
Tangible Assets	5		4,151		8,958

			4,151		155,958
CURRENT ASSETS
Debtors	6	333,192		405,138
Cash at bank and in hand		2,050		2,844

		335,242		407,982
Creditors: Amounts Falling Due Within One Year	7	(518,423 )		(399,133 )

NET CURRENT ASSETS (LIABILITIES)			(183,181 )		8,849

TOTAL ASSETS LESS CURRENT LIABILITIES			(179,030 )		164,807

Creditors: Amounts Falling Due After More Than One Year	8		(84,864 )		(141,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(608 )		(1,360 )

NET (LIABILITIES)/ASSETS			(264,502 )		22,280

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(264,602 )		22,180

SHAREHOLDERS' FUNDS			(264,502)		22,280

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Casa Care Limited

Balance Sheet (continued)

As At 23 January 2026

For the period ending 23 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Lisa D'Arcy-Burt

Director

20 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Casa Care Limited

Notes to the Financial Statements

For the Period 1 May 2025 to 23 January 2026

Notes to the Financial Statements

1. General Information

Casa Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05981444 . The registered office is 8 Clarendon Avenue, Leamington Spa, Warwickshire, CV32 5PZ.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to the profit and loss account over its estimated economic life of 15 years.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Casa Care Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 23 January 2026

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees during the period was: 60 (2025: 61)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 May 2025	210,000	35,474	245,474
Disposals	(210,000 )	(35,474 )	(245,474 )

As at 23 January 2026	-	-	-

Amortisation
As at 1 May 2025	63,000	35,474	98,474
Disposals	(63,000 )	(35,474 )	(98,474 )

As at 23 January 2026	-	-	-

Net Book Value
As at 23 January 2026	-	-	-

As at 1 May 2025	147,000	-	147,000

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2025	20,088	30,733	50,821
Additions	-	539	539
Disposals	(20,088 )	-	(20,088 )

As at 23 January 2026	-	31,272	31,272

Depreciation
As at 1 May 2025	16,013	25,850	41,863
Provided during the period	-	1,271	1,271
Disposals	(16,013 )	-	(16,013 )

As at 23 January 2026	-	27,121	27,121

...CONTINUED

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Casa Care Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 23 January 2026

Net Book Value
As at 23 January 2026	-	4,151	4,151

As at 1 May 2025	4,075	4,883	8,958

6. Debtors

	23 January 2026	30 April 2025
	£	£
Due within one year
Trade debtors	18,275	170,398
Other debtors	314,917	234,740

	333,192	405,138

7. Creditors: Amounts Falling Due Within One Year

	23 January 2026	30 April 2025
	£	£
Trade creditors	2,554	21,277
Bank loans and overdrafts	14,371	18,816
Other loans	86,830	116,448
Other creditors	135,301	6,773
Taxation and social security	279,367	235,819

	518,423	399,133

8. Creditors: Amounts Falling Due After More Than One Year

	23 January 2026	30 April 2025
	£	£
Other loans	84,864	141,167

9. Share Capital

	23 January 2026	30 April 2025
Allotted, called up and fully paid	£	£
25 Ordinary A shares of £ 1.00 each	25	25
25 Ordinary B shares of £ 1.00 each	25	25
25 Ordinary C shares of £ 1.00 each	25	25
25 Ordinary D shares of £ 1.00 each	25	25

	100	100

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Casa Care Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 23 January 2026

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 23 January 2026
	£	£	£	£	£
Ms Frances Scott	69,220	18,408	(4,636)	-	82,992
Mr Stephen Cooper	69,220	18,408	(4,636)	-	82,992

The above loan is unsecured, and repayable on demand.

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Directors	Mr Peter Harrington
	Mrs Lisa D'Arcy-Burt

Company Number	05981444

Registered Office	8 Clarendon Avenue
	Leamington Spa
	Warwickshire
	CV32 5PZ

Accountants	Johnston Wood Roach Ltd
	24 Picton House Westside View
	Waterlooville
	PO7 7SQ